KFU. Card publication. Accounting of external economic activity of Russian companies: Experience and difficulties

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

ACCOUNTING OF EXTERNAL ECONOMIC ACTIVITY OF RUSSIAN COMPANIES: EXPERIENCE AND DIFFICULTIES

Form of presentation

Articles in international journals and collections

Year of publication

2014

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Authors, employees of KFU

Plotnikova Lyubov Alekseevna, author

Bibliographic description in the original language

Accounting of external economic activity of Russian companies: Experience and difficulties

Annotation

This article is devoted to topical issues of carrying out external economic activity by Russian companies in the context of membership in the World Trade Organization, historical aspects of government regulation of external economic activity, peculiarities of the assignment of transactions to currency transactions, rules for maintaining accounting records of currency transactions and their tax assessment. The authors analyze accumulated experience on currency transaction accounting, touch upon subjects of risk identification in the course of external economic activity, and arrive at certain conclusions concerning appliance of efficacious legislative and regulatory acts in the sphere of currency transaction accounting by residents.

Keywords

External economic activity; currency transaction; currency regulation authorities; currency control agents; currency risks; residents; non-residents

The name of the journal

Life Science Journal

URL

http://www.scopus.com/inward/record.url?eid=2-s2.0-84904549382&partnerID=40&md5=f222f38e7913d88b2211d68aef4616c1

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=119744&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Plotnikova Lyubov Alekseevna	ru_RU
dc.date.accessioned	2014-01-01T00:00:00Z	ru_RU
dc.date.available	2014-01-01T00:00:00Z	ru_RU
dc.date.issued	2014	ru_RU
dc.identifier.citation	Accounting of external economic activity of Russian companies: Experience and difficulties	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=119744&p_lang=2	ru_RU
dc.description.abstract	Life Science Journal	ru_RU
dc.description.abstract	This article is devoted to topical issues of carrying out external economic activity by Russian companies in the context of membership in the World Trade Organization, historical aspects of government regulation of external economic activity, peculiarities of the assignment of transactions to currency transactions, rules for maintaining accounting records of currency transactions and their tax assessment. The authors analyze accumulated experience on currency transaction accounting, touch upon subjects of risk identification in the course of external economic activity, and arrive at certain conclusions concerning appliance of efficacious legislative and regulatory acts in the sphere of currency transaction accounting by residents.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject		ru_RU
dc.title	Accounting of external economic activity of Russian companies: Experience and difficulties	ru_RU
dc.type	Articles in international journals and collections	ru_RU